scholarly journals The effect of religiosity and moderation of morality on fraud prevention in the management of village funds

2021 ◽  
Vol 11 (1) ◽  
pp. 105
Author(s):  
Nur Hayati ◽  
Ikklimatus Amalia
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Random Sampling ◽  
Survey Method ◽  
Fund Management ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Village

This study aims to determine the effect of village apparatus competence, internal control systems and religiosity on fraud prevention in the village fund management with morality as a moderating variable. This study uses a survey method with a questionnaire. The population consists of all village officials in Sidoarjo Regency. The sample was taken using a proportionate stratified random sampling, and finally 76 villages were obtained with the category of developed villages, developing villages, underdeveloped villages, and very underdeveloped villages. The data analysis technique used in this study is PLS-SEM using Smart-PLS 3.0 software. The results of this study prove that village apparatus competence has an effect on fraud prevention in village fund management, internal control system has no effect on fraud prevention in village fund management, and religiosity has an effect on fraud prevention in village fund management.Morality is not able to moderate the influence of village apparatus competence, internal control system and religiosity on fraud prevention.

scholarly journals PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Faridatul Islamiyah ◽  
Anwar Made ◽  
Ati Retna Sari
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Positive Influence ◽  
Primary Data ◽  
Fund Management ◽  
Fraud Prevention ◽  
Descriptive Research ◽  
Internal Control System ◽  
Data Source

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.

scholarly journals CAN THE INTERNAL CONTROL SYSTEM REDUCE FRAUDULENT USE OF VILLAGE FUNDS IN ADVERSE SELECTION CONDITION?

2019 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Theresia Febiengry Sitanala
Keyword(s):  
Control System ◽  
Information Asymmetry ◽  
Adverse Selection ◽  
Internal Control ◽  
The Public ◽  
Agency Conflict ◽  
Village Level ◽  
Analysis Technique ◽  
Internal Control System ◽  
The Village

In recent years, corruption cases at the village level have been in the public spotlight. This was evidenced through around 154 corruption cases at the village level involving 112 village heads, 32 village officials and 3 village heads. This corruption case resulted in the state experiencing a loss of 47.56 billion rupiah during 2015-2017. This case is carried out through various modes such as the practice of budget abuse, fictitious reports, fictitious activities/projects, and budget bubbles. These various modes occur because the internal control system is ineffective, so it provides an opportunity for actors to act opportunistically. The goal is to maximize his personal interests as agents rather than the interests of the community as principals. This opportunistic behavior is caused by the existence of information asymmetry. Information asymmetry creates conditions for obtaining information that is not aligned between the village head as an agent and the community as the principal, so that the emergence of adverse selection. This study aims to examine the effect of the internal control system on fraudulent use of village funds in agency conflict conditions through adverse selection. This study used the laboratory experiment method with the subject being Accounting Student at Pattimura University Ambon. The data analysis technique uses Two-Way ANOVA with a 2x2 factorial experimental design. The results of the study show that (1) adverse selection conditions affect the relationship between the internal control system and fraudulent use of village funds, (2) the internal control system that does not effectively affect fraudulent use of village funds under adverse selection is compared to no adverse selection (3 ) adverse selection conditions do not affect fraudulent use of village funds when the internal control system is effective, and (4) in the absence of adverse selection, an effective internal control system will reduce fraudulent use of village funds compared to ineffective internal control systems.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 160
Author(s):  
Sri Ayem ◽  
Kirana Feby Kusumasari
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
General Staff ◽  
Analysis Techniques ◽  
Internal Control System ◽  
Regression Techniques ◽  
The Government ◽  
The Village ◽  
Program Version

This study aims to determine the effect of internal control systems for fraud with accountability as a mediation variable.This study took samples in Ngaglik and Ngemplak sub-districts. Data collection is done directly by using questionnaires. The population in this study is the head of the village or PJ Kadus, the financial section of financial vows or financial staff and some of the Secretary and General Staff. From the survey spread obtained 30 samples. The data analysis techniques in this study used double linear regression techniques and the moderated regression analysis with the help of SPSS (Statistic Package for Social Science) program version 18.0. The results showed that the government internal control system was influential about accountability while the government's internal control system had no effect on Fraud and the government's internal control system had no effect on fraud with accountability as a mediation variable.

scholarly journals Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Di Kecamatan Simeulue Barat)

2021 ◽  
Vol 2 (1) ◽  
pp. 23-31
Author(s):  
Eliana Eliana ◽  
Nurhayati Nurhayati ◽  
Endra Gunawan ◽  
Jahrul Amin
Keyword(s):  
Information Technology ◽  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
P Value ◽  
Fund Management ◽  
Validity And Reliability ◽  
F Test ◽  
Internal Control System

This study aims to analyze the influence of leadership, transparency, use of information technology and internal control systems on the accountability of village village fund management in villages in West Simeulue District. The problem that arises is whether leadership, transparency in the use of information technology and internal control systems affect the accountability of village fund management in West Simeulue District? With a sample of 70 respondents and data obtained by distributing questionnaires to respondents. To test each item on each variable has been tested the validity and reliability of the instrument. The results show that simultaneously there is an influence between leadership, transparency, use of information technology, internal control systems and accountability of village fund management by 0.678 or 67.8% and 0.322 or 32.2% influenced by other variables. after the F test, the number Fcount > Ftable or (34,293>3.13) and a significant test that the p value of 0.000 <p is set at 0.05 which means it is significant. Partially shows that: 1. Leadership affects the accountability of village fund management Tcount 2.392> T table 1.667 and p value 0.020 < from p 0.05 means significant. 2. Transparency affects the accountability of village fund management Tcount 2,231 > Ttable 1,667 with p value 0.029 from <0.05 means significant. 3. The use of information technology affects the accountability of village fund management Tcount 1.953> Ttable 1.667 with p value 0.030 from <0.05 means significant. 4. The internal control system affects the accountability of village fund management Tcount 4.511> Ttable 1.667 with p value 0.000 from <0.05 means significant. This means that partially the influence of the internal control system on the accountability of village fund management is more dominant than leadership, transparency and the use of information technology.

scholarly journals Aksesibilitas Informasi, Sistem Pengendalian Internal, Pelatihan, dan Akuntabilitas Pengelolaan Dana Desa: Peran Teknologi Informasi

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Alma Yumna Shafira ◽  
Evy Rahman Utami
Keyword(s):  
Information Technology ◽  
Control System ◽  
Linear Regression ◽  
Internal Control ◽  
Positive Influence ◽  
Fund Management ◽  
Information Accessibility ◽  
Analysis Technique ◽  
Internal Control System ◽  
Method Analysis

This research aims to examine the effect of village information accessibility, internal control systems, village apparatus training on the accountability of village fund management with the use of information technology as a moderating variable. The sample was selected using the proportional stratified random sampling method. Analysis technique uses multiple linear regression and linear regression with the absolute different value test. The results of this research showed that the accessibility of village information and the internal control system have a positive effect on the accountability of village fund management, the use of information technology reinforces the positive influence of the internal control system on the accountability of village fund management. However, training for village officials has no effect on the accountability of village fund management. Keywords: Accessibility; Internal Control System; Training; The Information Technology; Accountability; Village Fund.

scholarly journals PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN MUARA ENIM KABUPATEN MUARA ENIM

2021 ◽  
Vol 6 (1) ◽  
pp. 26-38
Author(s):  
Zulkifl Zulkifl ◽  
Sandrayati Sandrayati ◽  
Neni Ariani
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Sampling Techniques ◽  
Fund Management ◽  
Analysis Technique ◽  
Internal Control System

The purpose of this research is to determine the influence of village apparatus competency, internal control system, and organizational commitment to accountability of village fund management in Muara Enim Subdistrict, Muara Enim Subdistrict. The population in this study is village apparatus in ten villages in Muara Enim Subdistrict which is 70 people. With purposive sampling techniques, this study sampled as many as 40 respondents. The data is collected by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression with SPSS version 25 software. The results showed the competence of village apparatus, internal control system and organizational commitment together have a positive and significant effect on the effectiveness of village fund management in Muara Enim Subdistrict, Muara Enim Regency. In part, the competence of village apparatus has a positive and significant effect on the accountability of village fund management. The control system has a positive and significant effect on the accountability of village fund management. The organization's commitment has a positive and significant impact on the accountability of village fund management.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kinerja Kepala Desa di Kabupaten Kuantan Singingi dan Kabupaten Kampar

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 492-501
Author(s):  
Sonia Sischa Eka Putri ◽  
Pivit Septiary Chandra
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Data Collection ◽  
Control Systems ◽  
Internal Control ◽  
Primary Data ◽  
Internal Control System ◽  
Questionnaire Method ◽  
The Village

This study aims to see the effect of clarity of budget targets, internal control systems, motivation and organizational commitment to the performance of village heads in Kuantan Singingi and Kampar districts. This research was conducted in 2020 to see the performance of the village head, this is because there are still problems related to the performance of the village head that the community complains about, therefore the authors want to measure whether the clarity of budget targets, internal control systems, motivation and organizational commitment have an effect on the performance of the village head. The type of data used is primary data by using questionnaire method of data collection.. The sample in this study were village heads totaling 60 people. The results of this study indicate that the clarity of budget targets has an influence on the performance of the village head, the internal control system has an influence on the performance of the village head, motivation and organizational commitment also has an influence on the performance of village heads in Kuantan Singingi and Kampar Districts. From all the testingist done it can be concluded that the variables of budget targets, internal control systems, motivation and organizational commitment that it used to explain 63% of villages head performance. While there meaning 37% are influence do rexplained by other variables not included in this study.

scholarly journals Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa

2019 ◽  
Vol 29 (3) ◽  
pp. 1117
Author(s):  
Luh Sri Isa Dewi Jayanti ◽  
Ketut Alit Suardana
Keyword(s):  
Control System ◽  
Control Systems ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fraud Prevention ◽  
Census Methods ◽  
Internal Control System

The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances. Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.

scholarly journals Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable

Economies ◽  
2022 ◽  
Vol 10 (1) ◽  
pp. 26
Author(s):  
Sugeng Wahyudi ◽  
Tarmizi Achmad ◽  
Imang Dapit Pamungkas
Keyword(s):  
Control System ◽  
Internal Control ◽  
Study Data ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Central Java ◽  
Internal Control System ◽  
The Village ◽  
The Relationship

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.

scholarly journals The Influence of Internal Control System, Individual Morality, and HR Competency on Fraud Prevention with Good Governance as An Intervening Variables: Study on OPD Deli Serdang Regency, North Sumatra

2021 ◽  
Vol 5 (1) ◽  
pp. 122-131
Author(s):  
Ananda Sabrida Tora Br Sinaga ◽  
Rina Br Bukit ◽  
Rujiman Rujiman
Keyword(s):  
Control System ◽  
Internal Control ◽  
Good Governance ◽  
Partial Least Square ◽  
Least Square ◽  
Fraud Prevention ◽  
Analysis Technique ◽  
Internal Control System ◽  
North Sumatra ◽  
Hr Competencies

This study aims to determine the effect of internal control systems, individual morality, and human resource competence on fraud prevention at OPD Deli Serdang Regency. In addition, this study also aims to determine whether good governance is able to mediate the effect of the internal control system on fraud prevention in OPD Deli Serdang Regency. This type of research is a causal associative research. This study uses a quantitative approach. This research was conducted on all OPDs (Regional Apparatus Organizations) in the Deli Serdang Regency Government. The sample in this study amounted to 83 people. While the data analysis technique used is PLS (Partial Least Square) with the help of SmartPLS software which is run on computer media. The results found in this study indicate that the internal control system has a positive and significant effect on fraud prevention in OPD Deli Serdang Regency. Individual morality has a positive and significant effect on fraud prevention. HR competencies do not have a significant effect on fraud prevention. Good governance is able to mediate the influence of the internal control system on fraud prevention. Good governance is able to mediate the effect of individual morality on fraud prevention. Meanwhile, good governance is not able to mediate the effect of HR competence on fraud prevention in OPD Deli Serdang Regency.

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